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CalculationAdvancedVariant — group VG.IAS12.000057Published

Question · Uncertain tax treatments: measure and reassess

The Quessaro group is negotiating with two authorities the allocation of its distribution profits. Its advisers expect additional tax of 50,000 (25%), 150,000 (35%), 300,000 (25%) or 600,000 (15%), with no dominant outcome. What amount is recognised if the entity concludes that the expected value better predicts the resolution?

Amount A
50,000
Probability A (%)
25 %
Amount B
150,000
Probability B (%)
35 %
Amount C
300,000
Probability C (%)
25 %
Amount D
600,000
Probability D (%)
15 %
Your answer

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